Vaughn Company had the following stockholders' equity as of January 1, 2017.

Common stock, $5 par value, 21,600 shares issued $108,000

Paid-in capital in excess of par—common stock 306,000

Retained earnings 316,000

  Total stockholders' equity $730,000

During 2017, the following transactions occurred.

Feb. 1 Vaughn repurchased 2,010 shares of treasury stock at a price of $19 per share.

Mar. 1 860 shares of treasury stock repurchased above were reissued at $17 per share.

Mar. 18 520 shares of treasury stock repurchased above were reissued at $14 per share.

Apr. 22 570 shares of treasury stock repurchased above were reissued at $20 per share.

Prepare the journal entries to record the treasury stock transactions in 2017, assuming Vaughn uses the cost method.